R (Prudential Plc) v Special Commissioner of Income Tax
| Jurisdiction | England & Wales |
| Judge | Lord Justice Aikens,Lord Justice Lloyd,Lord Justice Stanley Burnton,Lord Justice Mummery |
| Judgment Date | 14 December 2010 |
| Neutral Citation | [2010] EWCA Civ 1094,[2010] EWCA Civ 355 |
| Docket Number | Case No: B2/2009/1240,Case No: C1 2009/2544 |
| Court | Court of Appeal (Civil Division) |
| Date | 14 December 2010 |
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6 cases
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Stewart Ford v Financial Services Authority—and Peter Johnson and Mark Owen and Another
...word on the topic of privilege in advice coming from organisations like Grant Thornton must await the decision of the Supreme Court in the Prudential case. 19 Mr Malek is, of course, correct in his submission that on the strength of my conclusions the FSA relied to an extent on the LPP Mate......
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R (Prudential Plc) v Special Commissioner of Income Tax
...Lord Taylor of Gosforth CJ in R v Derby Magistrates'; Court, Ex p B [1996] AC 487, 504–505. As Lloyd LJ said in the Court of Appeal at [2011] QB 669, 709, para 30, LAP and its rationale was probably first coherently characterised in a judgment by Lord Brougham LC in Greenough v Gaskell (1......
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R Stewart Ford v The Financial Services Authority Peter Johnson and Mark Owen (Interested Parties)
...19 Beav 401) to communications with a member of a relevant legal profession': See R (Prudential) v. Income Tax Special Commissioner [2011] 2 WLR 50 at para [72] and [82] to [85] per Lloyd LJ. See also the discussion of Wheeler v le Marchant (1881) 17 Ch D 675 in the judgment of the Court of......
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6 firm's commentaries
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Privilege update - two new decisions from the UK
...such as a settlement agreement, and R (on the application of Prudential PLC and Anor) v Special Commissioner of Income Tax and Ors [2010] EWCA Civ 1094 (13 October 2010) in which the English Court of Appeal declined to extend legal professional privilege to chartered accountants giving lega......
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UK Supreme Court Declines To Extend Scope Of Legal Advice Privilege
...issue. Footnotes 1 R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor [2013] UKSC 1 2 [2010] EWCA Civ 1094 Visit us at Mayer Brown is a global legal services provider comprising legal practices that are separate entities (the "Mayer Brown Pra......
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Court Of Appeal Rejects Appeal For Extension Of Legal Privilege To Accountants
...hearing of issues which raise matters of public policy. Footnotes 1 Prudential Plc v Special Commissioners of Income Tax and another [2010] EWCA Civ 1094 2 Paragraph 73 [2009] EWHC 2494 The content of this article is intended to provide a general guide to the subject matter. Specialist advi......
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Court of Appeal Refuses to Extend LPP to Accountants
...2 Prudential PLC and Prudential (Gibraltar) Limited v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes) [2010] EWCA Civ 1094 The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your s......
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3 books & journal articles
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Indexes
.... . . . . . . . . . . . . . . . . . . . . . . . . . . . . .66R (on the application of Prudential plc) v SpecialCommissioner of Income Tax [2011] QB 669,[2009]EWHC 2494 (Admin). . . . . . . . . . . . . . 66R (on the application of Prudential plc) v SpecialCommissioner of Income Tax [2013] UK......
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An Unsatisfactory Stalemate: R (on the Application of Prudential plc) v Special Commissioner of Income Tax
...replaced by the Finance Act 2008, s. 113 andSched. 36. 3 R (on the application of Prudential plc) v Special Commissioner of Income Tax [2011] QB 669, [2009] EWHC2494 (Admin) at [8] and [2010] EWCA Civ 1094 at [2]. 4 [2013] UKSC 1, [2013] 2 WLR 325 at [122]. 5 Ibid. at [137]. 6 Ibid. at [148......
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Case Commentaries
...privilege for accountants—United KingdomThe applicant in R (on the application of Prudential Plc) vSpecial Commissioner of IncomeTax [2010] EWCA Civ 1094 applied for a judicial review to quash notices issuedunder the Taxes Management Act 1970, s. 20 (now Finance Act 2008, Sched. 36) toprodu......